9911796707
TMI Blog2000 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the matter lies on a short compass, the stay application was considered and found that since the goods were still under Customs warehouse, therefore, the stay application is pre-mature at this stage. The Miscellaneous petition for early hearing was considered and since the matter lies on a short compass, the appeal itself was considered at this stage. 3. Learned Senior advocate submits that since the Import Export Policy provides acceptance of EPCG licence, even after the goods have arrived provided the Custom duty has not been paid and the Customs out of charge has not been given. He submits that these facts of the case fall within the parameters. He also submits that EPCG licence was in fact, produced before the Customs Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the very outset, we find that as per Section 129A(1) of the Customs Act, 1962, an appeal to this Tribunal lies against a decision or order passed by the Commissioner of Customs as an adjudicating authority . Thus, it is clear that an appeal to the Tribunal lies only against an order of an executive character or administrative character, but only when it was passed by the learned Commissioner sitting in adjudication proceedings and acting in a quasi-judicial capacity. We find that the letter impugned does not qualify to be regarded as an order in exercise of quasi-judicial functions of the learned Commissioner, inasmuch as there is no mention of any personal hearing having been granted and the assessees having been heard in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner, now Customs duty exemption exists covering the EPCG licenced goods, therefore, it appears that the position taken in the said letter impugned itself is not in accordance with law. 6. However, since the matter has not been considered in detail by the learned Commissioner sitting in quasi-judicial capacity and also since no personal hearing was granted to the assessee before arriving at that decision, therefore, in view of the above noted position with respect to Section 129A(1) of the Act, we have no other go but to remand the matter to the learned Commissioner to pass a speaking order sitting in adjudication proceedings in the matter, after hearing the assessees. Ordered accordingly. Since the matter concerns live Bills o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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